Supplementary Provisions, Article 126Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Specified-Purpose Trusts Received by Consolidated Corporations
第百二十六条（連結法人の受ける特定目的信託の利益の分配に係る課税の特例に関する経過措置）
The provisions then in force continue to govern the amount of distributions of profits of a foreign special purpose trust prescribed in Article 68-110, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received before April 1, 2016.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の百十第二項に規定する外国特定目的信託の利益分配の額については、なお従前の例による。